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Abstract(s)
O presente trabalho assume como objeto a análise do impacto jurídico e económico da utilização dos relatórios do Organismo Europeu de Luta Antifraude (OLAF) pelas autoridades aduaneiras nacionais (AAN). Num primeiro momento, o principal objetivo a que nos propomos será o de descortinar qual a sua natureza jurídica, assim como a legitimidade da respetiva utilização. O OLAF é um organismo europeu que tem como missão investigar possíveis casos de fraude, corrupção e outras infrações que possam resultar numa perda de receita devida à União Europeia (UE), nomeadamente através da fuga à liquidação dos direitos aduaneiros. Neste sentido, quer por via de canais de denúncia, quer através dos controlos por si efetuados, perante a suspeita de fraude, o OLAF instaura inquéritos. Uma vez concluídos, os mesmos resultam em relatórios com recomendações, que são posteriormente dirigidas às AAN, para que estas possam proceder, se assim o entenderem, a inspeções internas que versam sobre operações e operadores económicos em concreto e que visam apurar a necessidade de liquidar a posteriori direitos aduaneiros que ficaram por cobrar. Entende-se por relatórios qualquer documento, seja qual for a sua forma, emitido pelo OLAF após o término dos inquéritos por si instaurados. Num segundo momento será dado especial enfoque ao tema da subavaliação, um assunto com desenvolvimentos jurisprudenciais relevantes ao nível do Tribunal de Justiça da União Europeia (TJUE) e que é justificado pela maior prevalência de recurso aos relatórios do OLAF para fundamentar a liquidação a posteriori de direitos aduaneiros. No âmbito desta tese a abordagem seguida parte da legislação europeia em vigor à data em que se escreve, sem descurar a legislação anterior, utilizada como termo de comparação, uma vez que grande parte da jurisprudência europeia ainda se pronuncia sobre as normas do Código Aduaneiro Comunitário (CAC). Deste modo, os resultados que se pretendem alcançar são essencialmente dois: (i) determinar qual o valor jurídico deste relatório; e (ii) compreender a atuação das AAN para aferir da possibilidade de os operadores económicos poderem identificar os riscos inerentes e adotar as ações necessárias, por forma a prevenir uma eventual liquidação de direitos após o desalfandegamento das mercadorias.
The purpose of this paper is to analyse the legal and economic impact of the use of OLAF’s reports by national customs authorities to justify the post-clearance assessment of customs duties. Firstly, our main objective will be to find out what the legal value of these reports is, as well as the legitimacy of their use. OLAF is a European body whose mission is to investigate possible cases of fraud, corruption and other offences that could result in a loss of revenue owed to the European Union, namely through the evasion of customs duties, or at least their full value. In this sense, either through reporting channels or through the checks it carries out, when fraud is suspected, OLAF sets up investigations which, once finalised, result in documents with recommendations. Those recommendations are sent to the national customs authorities, so that they can carry out, if they so wish, internal investigations, which deal with specific economic operators and aim to ascertain the need to subsequently settle customs duties that have not been collected. Reports are defined as any document, in any form, issued by OLAF after it has completed its investigations. Secondly, the focus given to the issue of undervaluation, a subject with relevant current jurisprudential developments at the level of the Court of Justice of the European Union. Thisis justified by the greater prevalence of using the OLAF reports in this context to substantiate the post-clearance assessment of customs duties. In the context of this thesis, the approach followed is based on the European legislation in force at the time of writing, without neglecting previous legislation, used as a term of comparison, since a large part of European case law is still based on the rules of the Community Customs Code. In conclusion, the results are essentially twofold: (i) to determine the legal value of this report and to understand the actions of the national customs authorities, and (ii) to assess whether economic operators can identify the associated risks and take the necessary action to prevent the possible assessment of duties after the goods have been cleared through customs.
The purpose of this paper is to analyse the legal and economic impact of the use of OLAF’s reports by national customs authorities to justify the post-clearance assessment of customs duties. Firstly, our main objective will be to find out what the legal value of these reports is, as well as the legitimacy of their use. OLAF is a European body whose mission is to investigate possible cases of fraud, corruption and other offences that could result in a loss of revenue owed to the European Union, namely through the evasion of customs duties, or at least their full value. In this sense, either through reporting channels or through the checks it carries out, when fraud is suspected, OLAF sets up investigations which, once finalised, result in documents with recommendations. Those recommendations are sent to the national customs authorities, so that they can carry out, if they so wish, internal investigations, which deal with specific economic operators and aim to ascertain the need to subsequently settle customs duties that have not been collected. Reports are defined as any document, in any form, issued by OLAF after it has completed its investigations. Secondly, the focus given to the issue of undervaluation, a subject with relevant current jurisprudential developments at the level of the Court of Justice of the European Union. Thisis justified by the greater prevalence of using the OLAF reports in this context to substantiate the post-clearance assessment of customs duties. In the context of this thesis, the approach followed is based on the European legislation in force at the time of writing, without neglecting previous legislation, used as a term of comparison, since a large part of European case law is still based on the rules of the Community Customs Code. In conclusion, the results are essentially twofold: (i) to determine the legal value of this report and to understand the actions of the national customs authorities, and (ii) to assess whether economic operators can identify the associated risks and take the necessary action to prevent the possible assessment of duties after the goods have been cleared through customs.
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Keywords
OLAF Direitos aduaneiros Liquidação a posteriori Operador económico Customs duties Post-clearance liquidation Economic operator